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Public - Corporations - Law - 2 - Memory Aid
Public - Corporations - Law - 2 - Memory Aid
Gonzales) 1
6. The operation of tricycles- LTFRB to cities and be interpreted in favor of the local
municipalities government unit concerned;
7. The establishment of cockpits and holding of
cockfights- Philippine Gamefowl Commission to cities b. In case of doubt, any tax ordinance or
and municipalities revenue measure shall be construed strictly
against the local gov’t unit enacting it, and
Among the basic services and facilities devolved to liberally in favor of the taxpayer. Any tax
LGUs include: exemption, incentive or relief granted by any
local gov’t unit pursuant to the provisions of
1. Agricultural extension and on-site research of the this Code shall be construed strictly against
Department of Agriculture; the person claiming it;
2. Community-based forestry project of the DENR;
3. Field health and hospital services and other tertiary c. The general welfare provisions in this
health services of the DOH; Code shall be liberally interpreted to
4. Public works and infrastructure projects funded out of give more powers to local gov’t units in
local funds of the DPWH; accelerating economic development
5. The school building program of the DECS; and upgrading the quality of life for the
6. Social welfare services of the DSWD; people in the community.
7. Tourism facilities and tourism promotion and
development of the DOT; d. Rights and obligations existing on the
8. Telecommunications services for provinces and cities date of effectivity of this Code and
of the DOTC; arising out of contracts or any other
9. Housing projects for provinces and cities; and source of prestation involving a local
10. Other services such as investment support. gov’t unit shall be governed by the
original terms and conditions of said
9. How local autonomy enhances governmental contracts or the law in force at the time
and corporate powers of LGUs: such rights were vested.